Review dossier on the foreign experience of self-payment of taxes by natural persons - citizens
Published on 27 January 2023, 12:29Abstract. Practice of legislative regulation of tax payments by individuals (mainly in the EU countries) in terms of the procedure for calculating taxes, paying them and controlling their completeness and accuracy is summarized in the review dossier. The experience of France and Germany (as the most economically developed countries of the European Union), as well as Poland (as one of Ukraine's closest neighbours, which has undergone the transformation of its tax system) is considered.
Key words: natural person; taxpayer; self-payment of taxes; income statement; resident.
11/2022